| Order | Index Status | File Description / Name | File Type | Original Pages | Actual Pages | Task Status | Actions |
|---|---|---|---|---|---|---|---|
| 1 | Matched |
Synopsis
(WP_16050_2025_SYNOPSIS_FileA_2.pdf) |
Synopsis | 1-6 | 1 - 6 | Processed | |
| 3 | Matched |
Memorandum of Writ Petition under Article 226 and 227 of the Constitution of India
(WP_16050_2025_MEMORANDUM_OF_WP_FileA_4.pdf) |
Memorandum of Writ Petition under Article 226 and 227 of the Constitution of India | 8-62 | 7 - 62 | Processed | |
| 4 | Matched |
Verifying Affidavit
(WP_16050_2025_AFFIDAVIT_VERIFYING_FileA_5.pdf) |
Verifying Affidavit | 63-64 | 63 - 64 | Processed | |
| 5 | Matched |
Annexure-A: Copy of the Order in Appeal No.196/2024-25/JC/AU/GST dated 31.01.2025
(WP_16050_2025_ANNEXURE_A_FileA_6.pdf) |
Order in Appeal (Annexure) | 65-72 | 65 - 72 | Processed | |
| 6 | Matched |
Annexure-B: Copy of the certificate of incorporation
(WP_16050_2025_ANNEXURE_B_FileA_7.pdf) |
Certificate of Incorporation (Annexure) | 73 | 73 | Processed | |
| 7 | Matched |
Annexure-C: Copy of the GST registration Certificate
(WP_16050_2025_ANNEXURE_C_FileA_8.pdf) |
GST Registration Certificate (Annexure) | 74-76 | 74 - 76 | Processed | |
| 8 | Matched |
Annexure-D: Copy of agreement dated 01.02.2017
(WP_16050_2025_ANNEXURE_D_FileA_9.pdf) |
Service Agreement (Annexure) | 77-81 | 77 - 81 | Processed | |
| 9 | Matched |
Typed Copy of Annexure-D
(WP_16050_2025_ANNEXURE_TYPED_COPY_OF_D_FileA_10.pdf) |
Service Agreement (Typed Copy of Annexure-D) | 82-87 | 82 - 87 | Processed | |
| 10 | Matched |
Annexure-D1: Copy of the amended agreement dated 21.06.2023
(WP_16050_2025_ANNEXURE_D1_FileA_11.pdf) |
Amended Agreement (Annexure) | 88-89 | 88 - 89 | Processed | |
| 11 | Matched |
Annexure-E: Copy of the LastPass Service Agreement dated 01.02.2021
(WP_16050_2025_ANNEXURE_E_FileA_12.pdf) |
Annexure-E (Service Agreement) dated 01.02.2021 | 90-98 | 90 - 98 | Processed | |
| 12 | Matched |
Typed Copy of Annexure-E
(WP_16050_2025_ANNEXURE_TYPED_COPY_OF_E_FileA_13.pdf) |
Typed Copy of Annexure-E (Service Agreement) | 99-115 | 99 - 115 | Processed | |
| 13 | Matched |
Annexure-F: Copy of the e-BRCS dated 20.07.2023
(WP_16050_2025_ANNEXURE_F_FileA_14.pdf) |
Annexure-F (e-BRCS) | 116 | 116 | Processed | |
| 14 | Matched |
Annexure-F1: Copy of the e-BRCS dated 28.06.2023
(WP_16050_2025_ANNEXURE_F1_FileA_15.pdf) |
Annexure-F1: Statement of Bank Realisation | 117-118 | 117 - 118 | Processed | |
| 15 | Matched |
Annexure-F2: Copy of the e-BRCS dated 21.02.2024
(WP_16050_2025_ANNEXURE_F2_FileA_16.pdf) |
Annexure-F2 (eBRC Statement) | 119 | 119 | Processed | |
| 16 | Matched |
Annexure-G: Copy of the letter dated 26.02.2024
(WP_16050_2025_ANNEXURE_G_FileA_17.pdf) |
Letter (Annexure) | 120-121 | 120 - 121 | Processed | |
| 17 | Matched |
Annexure-H: Copy of the e-invoice dated 03.03.2022 acknowledged on 31.03.2022 raised against GoTo Ireland
(WP_16050_2025_ANNEXURE_H_FileA_18.pdf) |
E-Invoice (Annexure-H) | 122 | 122 | Processed | |
| 18 | Matched |
Annexure-H1: Copy of the e-invoice dated 03-03-2022 acknowledged on 31-03-2022 raised against LastPass Ireland
(WP_16050_2025_ANNEXURE_H1_FileA_19.pdf) |
E-invoice (Annexure) | 123 | 123 | Processed | |
| 19 | Matched |
Annexure-H2: Copy of the e-invoice dated 30-03-2022 acknowledged on 09-04-2022 raised against LastPass Ireland
(WP_16050_2025_ANNEXURE_H2_FileA_20.pdf) |
E-invoice (Annexure-H2) | 124 | 124 | Processed | |
| 20 | Matched |
Annexure-H3: Copy of the e-invoice dated 31-03-2022 acknowledged on 14-04-2022 raised against LastPass Ireland
(WP_16050_2025_ANNEXURE_H3_FileA_21.pdf) |
Invoice (Annexure-H3) | 125 | 125 | Processed | |
| 21 | Matched |
Annexure-H4: Copy of the Credit Note dated 30-03-2022 acknowledged on 09-04-2022 raised against GoTo Ireland
(WP_16050_2025_ANNEXURE_H4_FileA_22.pdf) |
Credit Note (Annexure) | 126 | 126 | Processed | |
| 22 | Matched |
Annexure-H5: Copy of the Credit Note dated 31-03-2022 acknowledged on 14-04-2022 raised against GoTo Ireland
(WP_16050_2025_ANNEXURE_H5_FileA_23.pdf) |
Credit Note (Annexure) | 127 | 127 | Processed | |
| 23 | Matched |
Annexure-J: Copy of Annexure B along with GSTR-2A and declaration
(WP_16050_2025_ANNEXURE_J_FileA_24.pdf) |
Annexure (GSTR-2A details) | 128-156 | 128 - 156 | Processed | |
| 24 | Matched |
Annexure-K: Copy of the refund application vide ARN No. AA9202499754V dated 29.02.2024
(WP_16050_2025_ANNEXURE_K_FileA_25.pdf) |
Refund Application (Annexure-K) | 157 | 157 | Processed | |
| 25 | Matched |
Annexure-L: Copy of the SCN bearing No. dated 08.03.2024
(WP_16050_2025_ANNEXURE_L_FileA_26.pdf) |
Show Cause Notice (Annexure) | 158-159 | 158 - 159 | Processed | |
| 26 | Matched |
Annexure-M: Copy of the reply filed by the Petitioner vide FORM GST RFD-09 dated 20.03.2024
(WP_16050_2025_ANNEXURE_M_FileA_27.pdf) |
Reply to Show Cause Notice | 160-175 | 160 - 175 | Processed | |
| 27 | Matched |
Annexure-N: Copy of the Impugned refund rejection order bearing No. 151-CT/2023-24 dated 02.04.2024
(WP_16050_2025_ANNEXURE_N_FileA_28.pdf) |
Impugned Order (Annexure) | 176-194 | 176 - 194 | Processed | |
| 28 | Matched |
Annexure-P: Copy of the Appeal filed in Form APL-01 dated 06.06.2024
(WP_16050_2025_ANNEXURE_P_FileA_29.pdf) |
Appeal (Form APL-01) | 195-218 | 195 - 218 | Processed | |
| 29 | Matched |
Vakalathnama
(WP_16050_2025_VAKALATH_NAMA_FileA_30.pdf) |
Vakalatnama | 219-221 | 219 - 221 | Processed | |
| 30 | Matched |
Copy of the Power of Attorney/ Board Resolution
(WP_16050_2025_COPY_APPLICATION_POWER_OF_ATTORNEY_FileA_31.pdf) |
Board Resolution | 222 | 222 | Processed | |
| 31 | Matched |
Interlocutory Application under section 151 of the code of civil procedure, 1908 read with article 226 of the constitution of India
(WP_16050_2025_IA_US_151_OF_CPC_FileA_32.pdf) |
Interlocutory Application under section 151 of the code of civil procedure, 1908 read with article 226 of the constitution of India | 223-225 | 223 - 226 | Processed | |
| 32 | Matched |
Verifying Affidavit
(WP_16050_2025_AFFIDAVIT_VERIFYING_1_FileA_33.pdf) |
Verifying Affidavit | 226-227 | 227 - 228 | Processed | |
| 33 | Matched |
Examiner’s Report (Scrutiny Check)
(WP_16050_2025_CHECK_SLIP_FileA_36.pdf) |
Examiner’s Report | N/A | 229 - 234 | Processed | |
| 34 | Matched |
Checklist for Writ Petition Filing
(WP_16050_2025_LISTS_OF_DATES_AND_EVENTS_FileA_3.pdf) |
Checklist | N/A | 235 - 243 | Processed | |
| 35 | Matched |
Office Note / Order Sheet detailing the reliefs sought and listing orders
(WP_16050_2025_OFFICE_NOTES_FileA_35.pdf) |
Office Note / Order Sheet | N/A | 244 - 245 | Processed | |
| 36 | Matched |
Presentation Form for filing Writ Petition
(WP_16050_2025_PRESENTATION_FORMS_FileA_34.pdf) |
Presentation Form | N/A | 246 - 247 | Processed |
To issue order(s), directions, writ(s) in the nature of Certiorari or any other writ quashing the Impugned Order in Appeal No.196/2024-25/JC-AII/GST dated 31.01.2025 passed by the Respondent No.1; to issue order(s), directions, writ(s) in the nature of mandamus or any other writ holding that the services provided by the Petitioner are covered under Section 13(2) of the IGST Act and consequently qualify as export of services; to issue order(s), directions, writ(s) in the nature of mandamus or any other writ holding that the Petitioner is entitled to refund along with interest as per Section 56 of the CGST Act; and for such other relief as the Court deems fit.
To seek quashing of the impugned appellate order denying refund of IGST paid on export of services, declaration of such services as zero-rated exports, and direction for refund with interest.
Challenge to the classification of export marketing and support services as 'intermediary services' under the IGST Act, 2017, and consequential denial of refund of IGST paid on export of services.
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